COSA CONSULTING PPP: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
COSA CONSULTING PPP
Largest movements
- Receivables within one year -€89,483
down €89,483 (-53.8%), from €166,431 to €76,948
of which Trade receivables: -€85,695
- Current investments +€75,938
up €75,938 (+75.9%), from €100,000 to €175,938
- Tangible fixed assets -€32,913
down €32,913 (-5.3%), from €626,736 to €593,823
of which Furniture and vehicles: -€19,436
- Cash +€20,995
up €20,995 (+37.8%), from €55,545 to €76,540
mainly Receivables within one year (+€89,483) and Net result for the year (+€73,381)
- Debts after one year -€95,000
down €95,000 (-32.9%), from €289,000 to €194,000
- Reserves +€73,381
up €73,381 (+11.7%), from €624,566 to €697,948
- Gross operating margin +€4,125
up €4,125 (+2.8%), from €148,295 to €152,420
- Depreciation +€3,846
up €3,846 (+12.9%), from €29,783 to €33,630
- Financial income +€2,520
up €2,520 (+503,906%), from €1 to €2,520
- Taxes +€2,070
up €2,070 (+7.1%), from €29,268 to €31,338
- Other operating charges -€1,861
down €1,861 (-30.4%), from €6,130 to €4,269
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €951,769 | €926,616 | -€25,153 | -2.6% |
| Fixed assets | 21/28 | €626,736 | €593,823 | -€32,913 | -5.3% |
| Tangible fixed assets | 22/27 | €626,736 | €593,823 | -€32,913 | -5.3% |
| Land and buildings | 22 | €560,232 | €547,069 | -€13,163 | -2.3% |
| Plant, machinery and equipment | 23 | €1,188 | €997 | -€191 | -16.1% |
| Furniture and vehicles | 24 | €64,327 | €44,891 | -€19,436 | -30.2% |
| Other tangible fixed assets | 26 | €989 | €866 | -€122 | -12.4% |
| Current assets | 29/58 | €325,033 | €332,793 | +€7,760 | +2.4% |
| Amounts receivable within one year | 40/41 | €166,431 | €76,948 | -€89,483 | -53.8% |
| Trade receivables | 40 | €140,559 | €54,864 | -€85,695 | -61.0% |
| Other amounts receivable | 41 | €25,872 | €22,084 | -€3,788 | -14.6% |
| Current investments | 50/53 | €100,000 | €175,938 | +€75,938 | +75.9% |
| Cash at bank and in hand | 54/58 | €55,545 | €76,540 | +€20,995 | +37.8% |
| Deferred charges and accrued income | 490/1 | €3,058 | €3,368 | +€311 | +10.2% |
| Total equity and liabilities | 10/49 | €951,769 | €926,616 | -€25,153 | -2.6% |
| Equity | 10/15 | €643,166 | €716,548 | +€73,381 | +11.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €624,566 | €697,948 | +€73,381 | +11.7% |
| Distributable reserves | 133 | €624,566 | €697,948 | +€73,381 | +11.7% |
| Amounts payable | 17/49 | €308,603 | €210,068 | -€98,534 | -31.9% |
| Amounts payable after more than one year | 17 | €289,000 | €194,000 | -€95,000 | -32.9% |
| Financial debts | 170/4 | €289,000 | €194,000 | -€95,000 | -32.9% |
| Amounts payable within one year | 42/48 | €18,693 | €15,158 | -€3,534 | -18.9% |
| Current portion of amounts payable after more than one year | 42 | €6,000 | €10,000 | +€4,000 | +66.7% |
| Trade debts | 44 | €1,387 | - | -€1,387 | |
| Suppliers | 440/4 | €1,387 | - | -€1,387 | |
| Taxes, remuneration and social security | 45 | €11,305 | €5,158 | -€6,147 | -54.4% |
| Taxes | 450/3 | €4,305 | €5,158 | +€853 | +19.8% |
| Remuneration and social security | 454/9 | €7,000 | - | -€7,000 | |
| Accrued charges and deferred income | 492/3 | €910 | €910 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,783 | €33,630 | +€3,846 | +12.9% |
| Other operating charges | 640/8 | €6,130 | €4,269 | -€1,861 | -30.4% |
| Gross operating margin | 9900 | €148,295 | €152,420 | +€4,125 | +2.8% |
| Operating profit (loss) | 9901 | €112,382 | €114,522 | +€2,141 | +1.9% |
| Financial income | 75/76B | €1 | €2,520 | +€2,520 | +503,906% |
| Recurring financial income | 75 | €1 | €2,520 | +€2,520 | +503,906% |
| Financial charges | 65/66B | €12,713 | €12,322 | -€391 | -3.1% |
| Recurring financial charges | 65 | €12,713 | €12,322 | -€391 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €99,669 | €104,720 | +€5,051 | +5.1% |
| Income taxes | 67/77 | €29,268 | €31,338 | +€2,070 | +7.1% |
| Profit (loss) for the period | 9904 | €70,401 | €73,381 | +€2,981 | +4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €70,401 | €73,381 | +€2,981 | +4.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.